On December 31, 2013, the following pension-related data were available for CPS Industries' noncontributory, defined benefit pension plan: 
Required:
1) Prepare the 2013 journal entry to record pension expense.
2) How will the statement of comprehensive income be affected by any 2013 gains and losses?
Definitions:
Freedom Summer
A volunteer campaign in the United States during the summer of 1964 aiming to register as many African-American voters as possible in Mississippi, known for its resistance to civil rights.
Mississippi
A U.S. state located in the southeastern region of the country, known for its history, cultural heritage, and significant role in the American Civil Rights Movement.
Black Protest Organization
Groups focused on advocating for the rights and well-being of Black individuals, often through demonstrations, advocacy, and public engagement.
Racial Domination
The systemic power and societal structures that establish and perpetuate the dominance of one racial group over others.
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